{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-54/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-54/paragraph-13.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/54/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) This paragraph applies for the purpose of determining, for the purposes of this Schedule, how a repayment to a person (“P”) in respect of income tax for a tax year is to be attributed to payments made in respect of that tax.\n(2) Such a repayment is to be attributed to payments in the following order—\n(a) first, to so much of any payment made by P under section 59B of TMA 1970 as is a payment in respect of income tax for that year,\n(b) second, in two equal parts to each of the payments (if any) made by P under section 59A of that Act on account of income tax for that year, and\n(c) third, to income tax deducted at source for that year.\n(3) In so far as it is attributable to a payment made in instalments, a repayment is to be attributed to a later instalment before being attributed to an earlier one.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2010/33",
      "affecting_title": "Finance (No. 3) Act 2010"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2010/33",
      "affecting_title": "Finance (No. 3) Act 2010"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2010/33",
      "affecting_title": "Finance (No. 3) Act 2010"
    },
    {
      "type": "coming into force",
      "affecting": "uksi/2026/994",
      "affecting_title": "The Finance Act 2009, Sections 101 and 102 (Carbon Border Adjustment Mechanism) (Interest) (Appointed Day) Order 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/54/paragraph/13",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}